Part 3: Keep More Money within the Tribe by Adding Jobs
Written by James Andrus

The third strategy we will cover for keeping money within a Native American tribe is adding tribal jobs by training members to be in key positions, such as the internal audit department or revenue audit. An internal audit is the independent appraisal of management performance.

According to the NIGC’s Minimum Internal Controls, every tribe is required to have an Internal Audit Department. Internal Audit must be independent with each department it is auditing. The Tribe can look to three types of tribal members to fill those positions; employees in the department currently, employees from other departments or positions, and the youth of the tribe:

  • Current department employees: Evaluate who has the experience and the desire. Begin real job training for these individuals and discuss long-term goals and viability. Schedule seminars, classes and training for the upcoming year and provide regular assessments and support.
  • Employees from other departments or positions: These are employees that are not quite ready for the aforementioned positions. Identify those that have an interest in taking classes and schedule those classes and seminars along with short-term internships and other mentoring opportunities.
  • Youth: These members are the tribe’s number one asset. Develop a youth leadership program and schedule job fairs for them. Make available specific requirements that outline the training and education needed for various positions and then provide job shadowing opportunities.

PBTK has the experience and expertise to help Native American Nations and their businesses keep more dollars on the reservation. Our firm provides free consultations to Tribal Gaming Commissions and governments seeking information on using internal controls and audit data to better their tribes. Contact us at 702-384-1120 or visit our website for additional information on our services. You can also read parts 1 and 2 of this series on keeping more money within the tribe – improving internal controls and using efficient operations.

PBTK Shareholder Jim Andrus, CPA, specializes in performing attestation and consulting services for tribal governments and casinos, local governments, non-profit organizations, family-owned businesses, casino resorts and allied industries, and has increasing responsibilities with SEC companies. His government clients include three of the largest cities in Utah. He also has experience in other industries including construction and technology. He can be reached at